ARPLAS WELDING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARPLAS WELDING
Largest movements
- Cash -€868,489
down €868,489 (-67.9%), from €1.3m to €409,831
mainly Other debts (-€800,000) and Trade debts (-€536,216)
- Stocks and contracts -€106,858
down €106,858 (-19.4%), from €549,443 to €442,584
- Receivables within one year -€92,043
down €92,043 (-25.9%), from €354,824 to €262,781
of which Other amounts receivable: -€104,626
- Deferred charges and accrued income +€50,228
up €50,228, from €0 to €50,228
- Other debts -€800,000
down €800,000 (-100.0%), from €800,000 to €0
- Trade debts -€536,216
down €536,216 (-85.6%), from €626,216 to €90,000
- Profit (loss) carried forward +€190,735
up €190,735 (+30.5%), from €626,222 to €816,957
- Advances received +€118,383
up €118,383 (+156.7%), from €75,567 to €193,950
- Gross operating margin -€19,179
down €19,179 (-6.8%), from €280,296 to €261,117
- Taxes -€5,659
down €5,659 (-8.2%), from €69,238 to €63,579
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,183,005 | €1,165,688 | -€1.0m | -46.6% |
| Fixed assets | 21/28 | €419 | €263 | -€155 | -37.1% |
| Tangible fixed assets | 22/27 | €419 | €263 | -€155 | -37.1% |
| Plant, machinery and equipment | 23 | €10 | €0 | -€10 | -100.0% |
| Furniture and vehicles | 24 | €409 | €263 | -€146 | -35.7% |
| Current assets | 29/58 | €2,182,586 | €1,165,425 | -€1.0m | -46.6% |
| Stocks and contracts in progress | 3 | €549,443 | €442,584 | -€106,858 | -19.4% |
| Stocks | 30/36 | €549,443 | €442,584 | -€106,858 | -19.4% |
| Amounts receivable within one year | 40/41 | €354,824 | €262,781 | -€92,043 | -25.9% |
| Trade receivables | 40 | €250,198 | €262,781 | +€12,582 | +5.0% |
| Other amounts receivable | 41 | €104,626 | €0 | -€104,626 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,278,319 | €409,831 | -€868,489 | -67.9% |
| Deferred charges and accrued income | 490/1 | €0 | €50,228 | +€50,228 | |
| Total equity and liabilities | 10/49 | €2,183,005 | €1,165,688 | -€1.0m | -46.6% |
| Equity | 10/15 | €681,222 | €871,957 | +€190,735 | +28.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €626,222 | €816,957 | +€190,735 | +30.5% |
| Amounts payable | 17/49 | €1,501,783 | €293,730 | -€1.2m | -80.4% |
| Amounts payable within one year | 42/48 | €1,501,783 | €293,730 | -€1.2m | -80.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €626,216 | €90,000 | -€536,216 | -85.6% |
| Suppliers | 440/4 | €626,216 | €90,000 | -€536,216 | -85.6% |
| Advances received on contracts in progress | 46 | €75,567 | €193,950 | +€118,383 | +156.7% |
| Taxes, remuneration and social security | 45 | - | €9,780 | +€9,780 | |
| Taxes | 450/3 | - | €9,780 | +€9,780 | |
| Other amounts payable | 47/48 | €800,000 | €0 | -€800,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €155 | -€180 | -53.7% |
| Other operating charges | 640/8 | €1,370 | €1,404 | +€35 | +2.5% |
| Gross operating margin | 9900 | €280,296 | €261,117 | -€19,179 | -6.8% |
| Operating profit (loss) | 9901 | €278,591 | €259,557 | -€19,034 | -6.8% |
| Financial income | 75/76B | €905 | €126 | -€778 | -86.0% |
| Recurring financial income | 75 | €905 | €126 | -€778 | -86.0% |
| Financial charges | 65/66B | €2,904 | €5,370 | +€2,466 | +84.9% |
| Recurring financial charges | 65 | €2,904 | €5,370 | +€2,466 | +84.9% |
| Profit (loss) for the period before taxes | 9903 | €276,592 | €254,314 | -€22,278 | -8.1% |
| Income taxes | 67/77 | €69,238 | €63,579 | -€5,659 | -8.2% |
| Profit (loss) for the period | 9904 | €207,354 | €190,735 | -€16,619 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €207,354 | €190,735 | -€16,619 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.